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V0439-16 ·4 February 2016 ·consulta-vinculante Medium impact
FISCAL

Subject passive investment in immovable works requires recipient to act as entrepreneur or professional

A construction company asks whether it must apply the subject passive investment rule for single-family homes developed by promoters. The DGT responds that application depends on whether the recipients act as entrepreneurs or professionals.

In 6 key points

Lifecycle

2016-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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